Research On Accounting Operation Risk Of Commercial Bank In China Based On Internal Control Perspective

Banks are the center of modern financial industry,the operation and development of Banks and the security of assets will affect the operation of socialist market economy,which is closely related to national security and social stability.Throughout the representative cases of operational risk loss of commercial banks in China,most of them are caused by problems in the accounting risk management of commercial banks.To a certain extent,it reflects the lack of effectiveness of accounting risk management in commercial banks in China.In order to guarantee the asset security of commercial Banks and reduce the asset loss of commercial Banks,it is necessary to pay attention to the management of accounting operational risk.This paper studies the accounting operation risk of commercial banks.Firstly,it elaborates on the existing research on operational risk,accounting operation risk of commercial banks and internal control.Secondly,it makes a theoretical analysis on the operational risk and internal control of commercial banks.Thirdly,taking ZX Bank as an example,analyze and study the accounting operation risk management of ZX bank,and point out its deficiencies.Then it analyzes the causes of accounting operation risk of ZX Bank based on internal control perspective.Finally,aiming at the cause of accounting operation risk of ZX Bank and propose countermeasures and suggestions for ZX Bank accounting operation risk management based on internal control perspective.In the research process of this paper,the literature research method,the case analysis method and the field research method are mainly used.At the same time,in order to further deepen the understanding of the current problems in ZX Bank’s accounting operation risk management and improve the final countermeasures and suggestions,the author combined the form of interview questionnaires in the field research process,and carried out the various lines of personnel involved in accounting business of ZX Bank.In the face-to-face interview,the ZX Bank’s accounting operation risk causes and improvement suggestions were collected and collected.Through the research,it is found that despite the reasonable risk management organization structure,accounting operation risk of ZX Bank is still outstanding,including bill risk,identification risk,statement risk,and rotation risk.These accounting operation risks are closely related to internal control.Therefore,the author analyzes the risk management of accounting operations of ZX Bank from the five elements of internal control and proposes countermeasures.Through the research of this thesis,supplement and perfect the research results of accounting operation risk control of commercial Banks in China.